The Goods & Services Tax (hereinafter referred to as “GST”) Appellate Tribunal in the case of DGAP V. Puma Realtors Pvt. Ltd. (NAPA/84/PB/2025) decided on on 26.08.25 under Section 171 of Central GST Act, 2017 rejected and closed the anti-profiteering proceedings and set aside the notice issued by the Directorate General of Anti-Profiteering (hereinafter referred…
In Satyadevi Alamuri (Liquidator of M/s. G.B. Engineering Enterprises Pvt. Ltd.) v. Assistant Commissioner of GST & Central Excise, W.P.(MD) No. 28930 of 2024, decided on 28.07.2025, the Hon’ble Madras High Court dismissed the Department’s demand for tax, interest, and penalties, ruling that deposits made in the Electronic Cash Ledger during liquidation constitute a legitimate…
The Hon’ble Calcutta High Court in Tara Lohia Private Limited v. Additional Commissioner, CGST & CX, WPA 9655 of 2025, July 9, 2025, held that assesses must prove through bank statements or equivalent evidence that supplier payments were made within 180 days to retain ITC under Section 16(2) of the Central Goods and Services Tax…
The Gujarat High Court, in Tractors and Farm Equipment Ltd. & Anr. v. Union of India & Ors. , Special Civil Application No. 22073 of 2019, decided on 03.07.2025, quashed the penalty imposed under Section 129 of the Goods and Services Tax (hereinafter referred to as “GST”) Act, 2017, on the ground that the authorities…
The Hon’ble Supreme Court, in the case of Union of India & Anr. v. M/S Yasho Industries Limited, Special Leave Petition (Civil) Diary No. 17547/2025, decided on 19.05.2025, upheld the view that payment of pre-deposit under Section 107(6)(b) of the Central Goods and Services Tax (hereinafter referred to as “CGST”) Act, 2017, can be validly…
Consolidated Multiple Years GST Show Cause Notices: Is this the Legislative Intent? I.The Issue at Stake A foundational question has long troubled India’s GST regime: Can GST authorities issue a single Show Cause Notice (SCN) covering multiple financial years and pass a composite assessment order for several years at once? While various High Courts have…
The Hon’ble Supreme Court, in the case of Union of India & Ors. v. HCC VCCL Joint Venture, Special Leave Petition (Civil) Diary No. 24660/2025, decided on 09.07.2025, upheld that mere suspicion of wrongful Input Tax Credit utilisation cannot justify withholding a refund from the Electronic Cash Ledger under Section 108 of the CGST Act….
Britannia Industries Ltd. Vs. Assistant Commissioner of Commercial Taxes Citation – W.P. No. 33963 of 2024 Court –Karnataka High Court Date – 18.06.2025 The Hon’ble Karnataka High Court has held that the unilateral debit of disputed interest from the electronic cash ledger, during the pendency of an appeal, is not permissible under Section 107(7)…
The Hon’ble Madras High Court in the case of Kaajal Agarwal v. State Tax Officer, Chennai Writ Petition No. 20985 of 2025, decided on 16.06.2025, concerns a dispute over alleged mismatch of Input Tax Credit (hereinafter referred to as “ITC”) between GSTR-1 and GSTR-3B for FY 2019–20, leading to a demand under Section 73 of…
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